Govt amends CGST Rules to modify Norms for Transportation [Read Notification]

CGST Rules - Taxscan

The Central Government has amended the Central Goods and Services Tax Rules ( CGST Rules ), 2017 to modify the norms for transportation and E-Way Bill.

The Central Goods and Services Tax (Sixth Amendment) Rules, 2018, passed by the Government last day changed the rules with regard to maintenance of records by owner or operator of godown or warehouse and the transporters.

It was said that for the purpose of E-Way Bill rules, such owners/ transporters who are not registered under the Act shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.

It was further provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the E-Way bill rules.

As per Rule 138C, a summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. The new rules extended the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.

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